THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body ORDER No. GSL/S.5(1)/B. 26, Dated 27th October, 2021

Specification of Proper Officer under the Gujarat Goods and Services Tax Act, 2017

In exercise of the powers conferred upon me by sub-sections (1) and (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017, with effect from the 1st day of July, 2017, I do hereby amend this office Order No. GSL/S.5(1)/B.1 dated the 23rd June, 2017, as follows, namely:-

In the Schedule-A appended to the said Order, for the entries at serial No. 29 and 30, the following entries shall be substituted, namely:-

SCHEDULE-A

SI. No	Section	Functions Assigned	Designation of Proper Officer
(1)	(2)	(3)	(4)
"29	61(2)	To intimate the registered person that explanation is found acceptable	Assistant Commissioner State Tax Officer
30	61(3)	Audit or inspection, search and seizure or adjudication resulting from scrutiny of returns	Joint Commissioner Deputy Commissioner Assistant Commissioner State Tax Officer."

(J P Gupta)

Chief Commissioner of State Tax,

Gujarat State, Ahmedabad